Definition
A customs entry is the formal electronic filing submitted to U.S. Customs and Border Protection that declares all goods being imported into the United States. It includes the Harmonized Tariff Schedule classification, transaction value, country of origin, and all other information CBP requires to assess duties, verify regulatory compliance, and determine whether the goods are admissible.
Why It Matters for Importers
The customs entry is the central document in the import process. Every piece of information on the entry — classification, value, origin, quantity — has financial and legal consequences. An incorrect entry can result in overpaid or underpaid duties, CBP penalties, delayed clearance, or seizure of goods.
Your customs broker prepares and files the entry on your behalf through the ACE system, but as the importer of record, you are ultimately responsible for the accuracy of the information declared. This is the "reasonable care" standard that CBP applies to all importers.
Key Details
- Entry types: Formal entries (goods over $2,500), informal entries (goods under $2,500), and various special entry types (FTZ, bonded warehouse, temporary import).
- Two-step process: First, an entry is filed to release the goods (within 15 days of arrival). Then, an entry summary with duty payment must follow (within 10 working days of release).
- Liquidation: CBP has up to 314 days after the entry summary date to review and finalize (liquidate) the entry, adjusting duties if errors are found.
- Record retention: All entry records must be kept for 5 years from the date of entry.
Filing accurate entries is the foundation of import compliance. Learn about our customs brokerage services.
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